The sale of the entire 80% stake above will result in the following balance of non-controlling interests derecognized (Removed) in the Group? Pare plc acquired 80% of the shares of Banan plc for $ 100,000 cash on 1 January 2010. At that date, the fair value of net assets of Banan plc was $50,000. Banan plc had a profit of $50,000 for the year ends 31 December 2010. Assume that Pare sells its entire 80% stake in Banan plc for 205,000 on 31 December 2010. Select one: a. 10,000 b. 35,000 C. 15,000 d. 24,000